Tax Administration 2023
Comparative Information on OECD and other Advanced and Emerging Economies
This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The report is intended to inform and inspire tax administrations as they consider their future operations, as well as to provide information on global tax administration trends and performance for stakeholders and policy makers. The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices. This edition also contains an additional chapter that explores progress on the digital transformation of tax administrations. The underlying data for this report comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.
Also available in: French
Executive summary
This 2023 edition of the OECD’s Tax Administration Series (TAS 2023) continues to highlight the scale and complexity of tax administration. Figure 0.1 shows that together the tax administrations participating in TAS 2023 collect net revenues of EUR 13.4 trillion and employ around 1.7 million staff. They deal with the tax affairs of more than 900 million personal income tax and corporate taxpayers who together contact tax administrations in excess of 450 million times via telephone, in-person, e-mail or paper and generate more than 2.3 billion contacts through online channels. That tax administrations do this on a combined operating budget amounting to around EUR 95 billion, equivalent to 0.7% of total revenues collected, reflects their efficiency and effectiveness.
Also available in: French